Du kan gøre det sådan i 10G:
select salesboyname,
sum (case when product='P1' then amount end) as p1,
sum (case when product='P2' then amount end) as p2,
sum (case when product='P3' then amount end) as p3
from tblsales
group by salesboyname;
I 11G er der et PIVOT nøgleord, der ligner SQL Servers.